The $100 Million Man met the controversy head on, the whispered theory that he won’t score much while John MacLean is coach of the Devils.

“Bull [bleep],” Ilya Kovalchuk told The Post, his eyes flashing in vehement denial of the suggestion.

The superstar off to the horrible start insists he’s more than happy with his role, use and treatment by MacLean, annoyed only at his inability to do what he does best — score goals galore.

“He’s given me all kinds of opportunities,” Kovalchuk said. “Especially in the last couple of games. I’ve had a lot of chances.

“In the last game I had eight shots on net, 15 toward the net.”

But none in the net, and so the whispers continue.

As the Devils play host to the Canadiens tonight, Kovalchuk has four goals in his 23 games this season, a pace for 14. Two have come in regulation time.

The whispers began soon after he was disciplined by the rookie coach, who sat him Oct. 23, believed to be for being late to a team meeting.

Kovalchuk groaned at the link.

“C’mon, that’s a long time ago. I have a very short memory,” he said.

Kovalchuk scored in the game after he sat out, and that’s his last in regulation time. He had the overtime winner against Edmonton, his second of those this season, on Nov. 12, and hasn’t connected since, that goal his only one in 15 games throughout November. His drought is seven games, his second such this season.

These are fertile fields for criticism. His rushes have become predictable. There’s a valley being worn in the ice 10 feet inside the blue line on the left side, where he sprays snow as he stops to make a play.

His teammates have backed him up without equivocation or exception.

“He’s really trying hard. I know it. And he’s not pouting. He’s really good in the room,” one Devils player said.

They need him to be really good on the ice, and to that end, MacLean has reunited Kovalchuk with Travis Zajac and returning-from-injury Jamie Langenbrunner.

This is the line that created panic among the Flyers in the one playoff game they were together, the one game the Devils won. Jacques Lemaire’s decision to break them up immediately played a part in a quick defeat.

“We played together in Vancouver and Chicago and played really well in both games, creating a lot of chances and scoring a couple of goals in Chicago,” Kovalchuk said.

Until the two-time 52-goal man starts scoring them, however, the doubts will linger, and the whispers continue.

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Langenbrunner is returning after missing eight games with a herniated disc in his neck.

Jason Arnott said he spent three days in bed after contracting what he called “food poisoning.” Arnott did not make the trip to Montreal for Pat Burns’ funeral. He said he’ll be ready to play tonight, as did Matt Corrente, who sat out Saturday’s 2-1 shootout victory over the Flyers with a slightly sprained shoulder.